https://www.taxtmi.com/caselaws?id=154309 A State sales tax exemption granted to a registered small-scale industry for goods manufactured during a specified period was treated as a general exemption for section 8(2A) of the Central Sales Tax Act, because it applied broadly and was not limited by specified circumstances, conditions, or a special stage of levy. The Bombay HC analysis states that the amended wording of section 8(2A) did not narrow the concept of general exemption, and the omission of the word "dealer" did not alter that construction. On that basis, the local exemption was not caught by the exclusionary explanation, and the assessee's inter-State sales remained exempt from Central sales tax. en-us Thu, 13 Dec 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154309 A State sales tax exemption granted to a registered small-scale industry for goods manufactured during a specified period was treated as a general exemption for section 8(2A) of the Central Sales Tax Act, because it applied broadly and was not limited by specified circumstances, conditions, or a special stage of levy. The Bombay HC analysis states that the amended wording of section 8(2A) did not narrow the concept of general exemption, and the omission of the word "dealer" did not alter that construction. On that basis, the local exemption was not caught by the exclusionary explanation, and the assessee's inter-State sales remained exempt from Central sales tax. Case-Laws VAT and Sales Tax Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154309